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What is a limitation of labour-sponsored venture capital corporations (LSVCCs)?

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What is a limitation of labour-sponsored venture capital corporations (LSVCCs)?

A.

Investments are available at a maximum of $5,000 invested in any one year

B.

Investments are subject to a 17.5% federal credit on an annual investment

C.

Tax credits need to be repaid if shares are redeemed within eight years

D.

Federal tax credits are available only if no provincial tax credit is available

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